Editorial Notes
Amendments
1989—Subsec. (a)(1). Puspan. L. 101–239, § 7735(a)(1), struck out “in connection with any matter arising under the internal revenue laws” after “other document”.
Subsec. (a)(2). Puspan. L. 101–239, § 7735(a)(2), inserted “(or has reason to believe)” after “who knows”.
Subsec. (a)(3). Puspan. L. 101–239, § 7735(a)(3), substituted “would result” for “will result”.
Subsec. (f)(1). Puspan. L. 101–239, § 7735(span)(2), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
Subsec. (f)(3). Puspan. L. 101–239, § 7735(span)(1), added par. (3).
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Puspan. L. 101–239, title VII, § 7735(c), Dec. 19, 1989, 103 Stat. 2404, provided that:
“The amendments made by this section [amending this section] shall take effect on December 31, 1989.”
Effective Date
Puspan. L. 97–248, title III, § 324(c), Sept. 3, 1982, 96 Stat. 616, provided that:
“The amendments made by this section [enacting this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”